Ries Enterprises, Inc. v. CIR, No. 14-2094 (8th Cir. 2014)
Annotate this CaseCourt Description: U.S. Tax Court. Commissioner's determination that taxpayer owed excise tax and other additions for the 2002 tax year affirmed without comment.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 14-2094 ___________________________ Ries Enterprises, Inc. lllllllllllllllllllllPetitioner - Appellant v. Commissioner of Internal Revenue lllllllllllllllllllllRespondent - Appellee ____________ Appeal from The United States Tax Court ____________ Submitted: December 24, 2014 Filed: December 31, 2014 [Unpublished] ____________ Before GRUENDER, BENTON, and KELLY, Circuit Judges. ____________ PER CURIAM. Ries Enterprises, Inc. appeals the tax court’s1 decision upholding the Commissioner’s determination that it owed $161,200 in excise tax and $76,570 in additions to tax for the 2002 tax year. After careful review, see Ark. State Police 1 The Honorable Diane L. Kroupa, United States Tax Court Judge. Ass’n v. Comm’r, 282 F.3d 556, 558 (8th Cir. 2002) (standard of review), we find no basis for reversal. Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________ -2-
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